Lewis Hamilton hit another major milestone in his illustrious career on Saturday when the Mercedes world champion claimed a 100th Formula One pole at the Spanish Grand Prix.
The championship leader's latest achievement puts him 32 clear of Michael Schumacher in the all-time pole chart and leaves him in prime position to secure a record-extending 98th win in Sunday's race.
"I'll always remember that one," he said.
Alongside the 36-year-old Briton on the front row in Barcelona will be his Red Bull title rival Max Verstappen, who trails Hamilton by eight points in the drivers' standings after the first three races.
Hamilton reached his century 14 years after securing his maiden pole in the 2007 Canadian Grand Prix, which he went on to win to take the first step on the road to becoming F1's most successful driver.
He drew level and overtook Schumacher's record haul of 91 wins last season and leads the drivers' standings this season as he goes for an unprecedented eighth world crown.
"I can't believe we are at 100 and it's down to the men and women back at the factory who are continuously raising the bar," Hamilton said. "The support I have, it's a dream to work with these guys.
"Who would have though at the end of 2012 when we made the decision to partner, we'd be qualifying at 100. I feel humble and grateful – it's like my first!"
Verstappen, who won the Italian Grand Prix last month and has joined Hamilton on the podium at every race so far this season, at last has a car up to the job of mounting a serious title challenge.
The Dutch driver got to within 0.036sec to Hamilton's fastest lap on Saturday to join him at the head of the Montmelo circuit grid.
"It was good. I struggled in Q1 but we sorted out the balance in Q2," Verstappen said. "Q3 both laps were pretty decent, the second run was a little worse. It is quite gusty. Nevertheless second for us is very good. We know they are hard to beat around here. To be that close we can be happy with that."
Hamilton's Mercedes teammate Valtteri Bottas will start third alongside Charles Leclerc for Ferrari on the second row. The Finn, who claimed pole in Portugal last weekend and has two third-place finishes so far this season, is expecting a strong challenge from Red Bull at the Circuit de Barcelona-Catalunya on Sunday.
"That was close. I was definitely in the battle for the pole and I think the first runs in Q3 were faster ones but in Turn 10, I had snap at the apex and lost a tenth or so, and that's the margins of the pole. With a strong package, it's going to be a good fight tomorrow, no doubt," Bottas said.
"I think it'll be close between us and Red Bull. I think there are possibilities to do one stop or two stop – but I'm not going to reveal ours!"
If Verstappen does not want to fight the Mercedes cars alone, he will need to see big improvements from teammate Sergio Perez who could only qualify in eighth position. The Mexican will be joined on the fourth row of the grid by McLaren's Daniel Ricciardo.
The third row will be occupied by Renault's Esteban Ocon and Carlos Sainz Jr in the second Ferrari.
The man to beat, however, will undoubtedly be the man on pole. Hamilton has a superb record in Catalonia, winning the race in each of the last four years with five wins altogether.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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UAE currency: the story behind the money in your pockets
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